Qualifying Marks Passing Criteria for CPT, IPCC, CA Final

Qualifying Marks Passing Marks Criteria for CPT Exams

Passing Requirements for Common Proficiency Test (CPT) : The passing requirement in respect of CPT, as per CA Regulations, 1988 are as follows:…

A candidate for the Common Proficiency Test shall ordinarily be declared to have passed the test if he obtains at one sitting a minimum of thirty per cent marks (30%) in each section and a minimum of fifty per cent (50%) marks in the aggregate of all the sections, subject to the principle of negative marking, in such manner as may be determined by the Council, from time to time.

[¼ (one fourth) mark shall be deducted for each wrong answer and multiple darkened circles for a question will also be treated as wrong answer.]

*A candidate is required to secure a minimum of 30 per cent marks in each Section and a minimum of 50 per cent marks in aggregate in all the four Sections to pass the Common Proficiency Test.

Note – Any fraction of mark will be rounded off to the next full mark.

Qualifying Marks Passing Marks Criteria for IPCC and Final Exams

A candidate is required to appear and pass the Intermediate level and Final level examinations, group-wise and not paper wise.

The passing requirement as per CA Regulations, 1988 are as follows:

A candidate may, appear in both the groups simultaneously or in one group in one examination and in the remaining group at any subsequent examination and shall ordinarily be declared to have passed the Examination if he passes in both the groups.

A candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he –

secures at one sitting a minimum of 40 per cent marks in each paper of each of the groups and minimum of 50 per cent marks in the aggregate of all the papers of each of the groups; or

secures at one sitting a minimum of 40 per cent marks in each paper of both the groups and a minimum 50 per cent marks in the aggregate of all the papers of both the groups taken together.

A candidate shall be declared to have passed in a group if he secures at one sitting a minimum of 40 per cent marks in each paper of the group and minimum of 50 per cent marks in the aggregate of all the papers of that group.

Thus, it may be noticed that passing requirements of the Chartered Accountancy Examinations are Group-wise and not paper-wise as may be the case in other examinations.

Exemption Rules in a Paper of IPCC and CA Final

A candidate who appears in all the papers of a Group and fails in that Group but secures a minimum of 60 percent marks in any one or more papers of the said Group, is exempted from appearing in the said paper(s) for the next following three examinations. He will be eligible to appear in any of the following three examinations in the paper(s) in which he secured less than 60 percent marks and shall be declared to have passed in that group if he secures at one sitting a minimum of 40 percent marks in each of such papers and a minimum of 50 percent of the total marks of all the papers of that group including the paper or papers in which he had secured a minimum of 60 percent marks in the earlier examination referred to above.

The marks obtained by him in the paper in which he is granted exemption, will be carried forward automatically for the next three examinations. Further, he will not be granted any exemption in any other paper of the same Group, even though he may secure a minimum of 60 per cent marks in a paper(s), as long as the exemption granted to him earlier, in any of the paper(s), of that Group, is valid.

It may be noted that a candidate is eligible for exemption Group-wise.